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CITY OF SCOTTSDALE, ARIZONA


Statement of Net Position

30 June 2020 (in thousands)








Governmental Activities

Business-type Activities

Total

ASSETS

  Cash and Investments

$ 398,005

$ 234,064

$ 632,069

  Receivables (net of allowance for uncollectibles)

    Property and Other Local Taxes

29,370

15

29,385

    Charges for Services

-

20,556

20,556

    Fines

10,918

-

10,918

    Intergovernmental and Grants

23,292

1,986

25,278

    Interest 

1,291

960

2,251

    Leases

27,976

24,886

52,862

    Other

12,348

2,687

15,035

  Internal Balances

( 5,219)

5,219

-

  Supplies Inventory

1,465

-

1,465

  Prepaid Items

-

1,291

1,291

  Prepayments

25,664

-

25,664

  Pollution Remediation Recoveries

-

49,836

49,836

  Restricted Assets

    Cash with Fiscal Agent

87,034

27,785

114,819

    Customer Advances and Deposits

-

1,108

1,108

    Joint Venture Construction Deposits

-

5,103

5,103

    Advanced Construction Payments

-

3,156

3,156

    Advanced Lease Payments

-

1,167

1,167

    Water and Sewer System Replacement

-

42,933

42,933

    Revenue Bond Reserve

-

4,692

4,692

  Service Concession Arrangements

55,421

-

55,421

  Equity in Joint Ventures

1,671

85,279

86,950

  Capital Assets Not Being Depreciated/Amortized

    Land, Water Rights, and Construction in Progress

3,273,679

168,093

3,441,772

  Capital Assets, Net of Accumulated Depreciation/Amortization

    Facilities, Infrastructure, and Equipment 

1,152,003

1,238,558

2,390,561

        Total Assets

5,094,918

1,919,374

7,014,292

DEFERRED OUTFLOWS OF RESOURCES

Deferred Amounts on Refundings

21,277

7,932

29,209

Pension-Related Amounts

70,573

3,424

73,997

OPEB-Related Amounts

347

-

347

        Total Deferred Outflows of Resources

$ 92,197

$ 11,356

$ 103,553

(continued)

LIABILITIES

  Accounts Payable

$ 21,832

$ 16,032

$ 37,864

  Accrued Payroll and Benefits

6,622

893

7,515

  Accrued Compensated Absences

50

-

50

  Interest Payable

13,937

7,082

21,019

  Matured Bonds, Loans, and Other Payables

67,829

20,703

88,532

  Due to Other Governments

4,842

-

4,842

  Unearned Revenue

22,979

-

22,979

  Liabilities Payable from Restricted Assets

    Advanced Construction Payments

-

3,156

3,156

    Advanced Lease Payments

-

1,167

1,167

    Customer Advances & Deposits

2,591

1,108

3,699

  Other Liabilities

3,458

-

3,458

Noncurrent Liabilities

  Due Within One Year

    Accrued Compensated Absences 

12,828

1,746

14,574

    Bonds, Loans, and Other Payables

69,841

21,773

91,614

  Due in More Than One Year

    Accrued Compensated Absences 

15,118

2,169

17,287

    Total Other Postemployment Benefit Liability

2,177

-

2,177

    Net Pension Liabilities

320,830

31,189

352,019

    Bonds, Loans, and Other Payables

659,779

290,627

950,406

    Pollution Remediation Obligation

-

49,836

49,836

        Total Noncurrent Liabilities

1,080,573

397,340

1,477,913

        Total Liabilities

1,224,713

447,481

1,672,194

DEFERRED INFLOWS OF RESOURCES

Leases

28,655

24,394

53,049

Pension-Related Amounts

14,919

2,156

17,075

OPEB-Related Amounts

657

-

657

        Total Deferred Inflows of Resources

44,231

26,550

70,781

NET POSITION

Net Investment in Capital Assets

3,748,249

1,102,183

4,850,432

Restricted

  Debt Service

4,671

4,692

9,363

  Transportation and Preserve Privilege Tax Activities

68,025

-

68,025

  Capital Projects

63,737

-

63,737

  Grants

2,725

-

2,725

  Special Programs

3,428

-

3,428

  Streetlight and Services Districts

73

-

73

  Community Facilities Districts

110

-

110

  Stadium Facility

2,651

-

2,651

  Endowments

    Expendable

42

-

42

    Nonexpendable

555

-

555

  Repair and Replacement

-

42,933

42,933

  Joint Venture Construction Deposits

-

5,103

5,103

Unrestricted

23,905

301,788

325,693

        Total Net Position

$ 3,918,171

$ 1,456,699

$ 5,374,870


The notes to the financial statements are an integral part of this statement.



CITY OF SCOTTSDALE, ARIZONA


Statement of Activities

For the Fiscal Year Ended 30 June 2020 (in thousands)








Program Revenues

Expenses

Charges for Services

Operating Grants and Contributions

Capital Grants and Contributions

Governmental Activities

Business-type Activities

Total

FUNCTIONS/PROGRAMS

Governmental Activities

  General Government

    Mayor and City Council

$ 770

$ 146

$ -

$ -

$( 624)

$-

$( 624)

    City Clerk

1,171

227

-

-

( 944)

-

( 944)

    City Attorney

6,731

795

-

-

( 5,936)

-

( 5,936)

    City Auditor

1,045

210

-

-

( 835)

-

( 835)

    City Court

6,047

-

3

-

( 6,044)

-

( 6,044)

    City Manager

4,647

373

572

-

( 3,702)

-

( 3,702)

    City Treasurer

9,825

3,045

239

-

( 6,541)

-

( 6,541)

  Public Works 

99,218

1,763

16,993

47,465

( 32,997)

-

( 32,997)

  Community and Economic Development

41,946

22,102

1,881

20

( 17,943)

-

( 17,943)

  Public Safety

173,352

11,088

21,699

16

( 140,549)

-

( 140,549)

  Community Services

64,247

9,908

13,808

2,587

( 37,944)

-

( 37,944)

  Administrative Services

19,375

2,815

409

-

( 16,151)

-

( 16,151)

  Streetlight and Services Districts

555

617

-

-

62

-

62

  Loss on In-Substance Defeasance of Debt

34

-

-

-

( 34)

-

( 34)

  Interest on Long-Term Debt

23,928

-

-

-

( 23,928)

-

( 23,928)

    Total Governmental Activities

452,891

53,089

55,604

50,088

( 294,110)

-

( 294,110)

Business-type Activities

  Water Utility

105,222

119,345

-

16,594

-

30,717

30,717

  Sewer Utility

57,847

44,047

-

9,380

-

( 4,420)

( 4,420)

  Airport

6,764

5,851

-

657

-

( 256)

( 256)

  Solid Waste

23,195

22,650

-

-

-

( 545)

( 545)

    Total Business-type Activities

193,028

191,893

-

26,631

-

25,496

25,496






      Total Government

$ 645,919

$ 244,982

$ 55,604

$ 76,719

( 294,110)

25,496

( 268,614)

General Revenues

  Taxes

    Property Taxes

68,591

-

68,591

    Sales and Use Taxes

235,271

128

235,399

    Franchise Taxes

12,616

-

12,616

  Intergovernmental - Unrestricted

    State Shared Sales

26,395

-

26,395

    State Revenue Sharing

33,015

-

33,015

    Other

15,890

-

15,890

  Interest and Investment Income

14,605

10,951

25,556

  Other Revenue

7,248

-

7,248

Transfers

8,432

( 8,432)

-

    Total General Revenues and Transfers

422,063

2,647

424,710

        Change in Net Position

127,953

28,143

156,096

Net Position - Beginning, restated

3,790,218

1,428,556

5,218,774

Net Position - Ending

$ 3,918,171

$ 1,456,699

$ 5,374,870


The notes to the financial statements are an integral part of this statement.



CITY OF SCOTTSDALE, ARIZONA


Balance Sheet


Governmental Funds

30 June 2020 (in thousands)













General

General Obligation Bond Debt Service

General CIP Construction Capital Projects

Total Nonmajor Governmental Funds

Total Governmental Funds

ASSETS

Cash and Investments

$ 134,033

$ 686

$ 46,765

$ 159,455

$ 340,939

Cash with Fiscal Agent

-

51,519

-

35,515

87,034

Receivable (net of allowance for uncollectibles)

  Interest

773

-

152

366

1,291

  Privilege Tax

13,561

-

-

7,741

21,302

  Transient Occupancy Tax

-

-

-

881

881

  Property Tax

1,093

1,111

-

126

2,330

  State Shared Sales Tax

1,411

-

-

-

1,411

  Franchise Fee

2,879

-

-

48

2,927

  Court Receivable

10,764

-

-

-

10,764

  Library Receivable

154

-

-

-

154

  Highway User Tax

-

-

-

1,302

1,302

  Auto Lieu Tax

519

-

-

-

519

  Intergovernmental

-

-

-

18,336

18,336

  Grants

-

-

-

3,654

3,654

  Leases

25,713

-

-

2,263

27,976

  Miscellaneous

2,601

-

5,332

4,068

12,001

Due from Other Funds

433

-

-

-

433

Supplies Inventory

278

-

-

-

278

      Total Assets

$ 194,212

$ 53,316

$ 52,249

$ 233,755

$ 533,532

(continued)

LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES (DEFICITS)

Liabilities

  Accounts Payable

$ 3,563

$ -

$ 1,343

$ 13,421

$ 18,327

  Accrued Payroll and Benefits

6,176

-

5

357

6,538

  Due to Other Funds

-

-

-

433

433

  Matured Bond Interest Payable

18

9,004

-

4,915

13,937

  Matured Bonds Payable

1,247

42,515

-

24,067

67,829

  Unearned Revenue

    Intergovernmental

-

-

-

21,084

21,084

    Other

1,133

-

2

760

1,895

  Due to Other Governments

4,840

-

-

2

4,842

  Guaranty and Other Deposits

2,586

-

-

5

2,591

  Other

3,385

-

-

69

3,454

      Total Liabilities

22,948

51,519

1,350

65,113

140,930

Deferred Inflows of Resources

  Unavailable Revenues

9,630

755

3,617

21,996

35,998

  Leases

24,966

-

-

3,689

28,655

      Total Deferred Inflows of Resources

34,596

755

3,617

25,685

64,653

        Total Liabilities and Deferred Inflows of Resources

57,544

52,274

4,967

90,798

205,583

Fund Balances (Deficits)

  Nonspendable

278

-

-

555

833

  Restricted

-

1,042

43

132,339

133,424

  Committed

-

-

47,239

20,464

67,703

  Unassigned

136,390

-

-

( 10,401)

125,989

      Total Fund Balances (Deficits)

136,668

1,042

47,282

142,957

327,949

          Total Liabilities, Deferred Inflows of Resources, and Fund Balances (Deficits)

$ 194,212

$ 53,316

$ 52,249

$ 233,755

$ 533,532


The notes to the financial statements are an integral part of this statement.



CITY OF SCOTTSDALE, ARIZONA


Statement of Revenues, Expenditures, and Changes in Fund Balances


Governmental Funds

For the Fiscal Year Ended 30 June 2020 (in thousands)













General

General Obligation Bond Debt Service

General CIP Construction Capital Projects

Total Nonmajor Governmental Funds

Total Governmental Funds

REVENUES

Taxes - Local

  Property

$ 32,159

$ 32,556

$ -

$ 3,196

$ 67,911

  Transaction Privilege

135,017

-

-

77,353

212,370

  Transient Occupancy

-

-

-

18,793

18,793

  Light and Power Franchise

7,994

-

-

237

8,231

  Cable TV Franchise

5,445

-

-

-

5,445

  Salt River Project In-Lieu

216

-

-

-

216

  Other Taxes

4,177

-

-

-

4,177

Taxes - Intergovernmental

  State Shared Sales

26,395

-

-

-

26,395

  State Revenue Sharing

33,015

-

-

-

33,015

  Auto Lieu Tax

10,838

-

-

-

10,838

  Highway User Tax

-

-

-

16,870

16,870

  Local Transportation Assistance Fund

-

-

-

642

642

Business and Liquor Licenses

1,814

-

-

55

1,869

Charges for Current Services

  Building and Related Permits

18,518

-

50

11

18,579

  Recreation Fees

3,184

-

-

1,969

5,153

  WestWorld Equestrian Facility Fees

4,385

-

-

-

4,385

  Fire Fees

1,892

-

-

-

1,892

Fines, Fees, and Forfeitures

  Court

3,535

-

-

140

3,675

  Parking

257

-

-

-

257

  Photo Radar

2,683

-

-

-

2,683

  Court Enhancement

-

-

-

1,786

1,786

  Library

313

-

-

-

313

  Police 

-

-

-

117

117

Property Rental

2,550

-

-

1,481

4,031

Interest Earnings

5,783

-

613

2,199

8,595

Net Increase/(Decrease) in the Fair Value of Investments

6,017

-

-

( 7)

6,010

Intergovernmental

  Federal Grants

-

-

-

27,441

27,441

  State Grants

-

-

-

258

258

  Miscellaneous

4,395

-

-

15,756

20,151

Developer Contributions

-

-

20

1,108

1,128

Streetlight and Services Districts

-

-

-

617

617

Contributions and Donations

1

-

-

9,068

9,069

Reimbursements from Outside Sources

1,806

-

-

387

2,193

Indirect Costs

7,183

-

-

431

7,614

Other

678

-

2

57

737

        Total Revenues

$ 320,250

$ 32,556

$ 685

$ 179,965

$ 533,456

(continued)

EXPENDITURES

Current

  General Government

    Mayor and City Council

$ 770

$ -

$ -

$ 12

$ 782

    City Clerk

1,163

-

-

-

1,163

    City Attorney

6,826

-

-

-

6,826

    City Auditor

1,049

-

-

-

1,049

    City Court

4,913

-

-

1,057

5,970

    City Manager

3,961

-

-

570

4,531

    City Treasurer

9,536

-

-

178

9,714

  Public Works

20,329

-

-

24,053

44,382

  Community and Economic Development

20,466

-

-

13,965

34,431

  Public Safety

136,834

-

-

20,723

157,557

  Community Services

39,956

-

-

12,968

52,924

  Administrative Services

14,727

-

-

-

14,727

  Streetlight and Services Districts

-

-

-

555

555

Debt Service

  Principal

3,220

42,515

-

24,341

70,076

  Interest and Fiscal Charges

331

18,015

-

9,508

27,854

    Payment to Refunded Bonds Escrow Agent

-

6,983

-

-

6,983

  Bond Issuance Costs

-

33

-

475

508

Capital Outlay

-

-

12,795

67,214

80,009

        Total Expenditures

264,081

67,546

12,795

175,619

520,041

Excess (Deficiency) of Revenues over (under) Expenditures

56,169

( 34,990)

( 12,110)

4,346

13,415

OTHER FINANCING SOURCES (USES)

Transfers In

11,347

34,638

17,759

55,380

119,124

Transfers Out

( 29,390)

-

( 654)

( 80,481)

( 110,525)

Financing of Leases

1,025

-

-

-

1,025

Sale of General Capital Assets

149

-

-

-

149

Issuance of Refunding Bonds

-

-

-

2,563

2,563

Issuance of Long-Term Capital-Related Debt

-

-

-

42,550

42,550

Premium on Long-Term Debt Issued

-

-

-

1,323

1,323

Payment to Refunded Bonds Escrow Agent

-

-

-

( 2,563)

( 2,563)

      Total Other Financing Sources (Uses)

( 16,869)

34,638

17,105

18,772

53,646

        Net Change in Fund Balances 

39,300

( 352)

4,995

23,118

67,061

Fund Balances - Beginning

97,368

1,394

42,287

119,839

260,888

Fund Balances - Ending

$ 136,668

$ 1,042

$ 47,282

$ 142,957

$ 327,949


The notes to the financial statements are an integral part of this statement.



CITY OF SCOTTSDALE, ARIZONA


Statement of Fund Net Position 


Proprietary Funds

30 June 2020 (in thousands)











Water and Sewer Utility

Airport

Solid Waste

Total

Governmental Activities - Internal Service Funds

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

Assets

  Current Assets

    Cash and Investments

$ 220,223

$ 6,933

$ 6,908

$ 234,064

$57,066

    Receivables (net of allowance for uncollectibles)

      Privilege Tax

-

15

-

15

-

      Charges for Services

18,178

-

2,378

20,556

-

      Intergovernmental

-

94

-

94

-

      Leases

-

812

-

812

-

      Interest

884

30

46

960

-

      Due from Other Funds

-

-

-

-

      Miscellaneous

2,290

397

-

2,687

347

    Supplies Inventory

-

-

-

-

1,187

    Restricted Cash, Cash Equivalents, and Investments

      Cash with Fiscal Agent

26,517

1,268

-

27,785

-

      Customer Advances and Deposits

1,003

105

-

1,108

-

    Prepaid Items

1,291

-

-

1,291

-

    Other Restricted Items

      Joint Venture Construction Deposits

5,103

-

-

5,103

-

            Total Current Assets

275,489

9,654

9,332

294,475

58,600

  Noncurrent Assets

    Long-Term Receivables

1,892

24,074

-

25,966

-

    Equity in Joint Ventures

85,222

5

52

85,279

2

    Pollution Remediation Recoveries

49,836

-

-

49,836

-

    Restricted Cash, Cash Equivalents, and Investments

      Advanced Construction Payments

3,156

-

-

3,156

-

      Advanced Lease Payments

-

1,167

-

1,167

-

      Water and Sewer System Replacement

42,933

-

-

42,933

-

      Revenue Bond Reserve

4,692

-

-

4,692

-

  Capital Assets

    Land

39,861

9,564

1,111

50,536

-

    Water Rights

87,171

-

-

87,171

-

    Water System

1,350,524

-

-

1,350,524

-

    Sewer System

660,691

-

-

660,691

-

    Buildings and Improvements

-

66,588

6,589

73,177

14,765

    Motor Vehicles

-

1,151

-

1,151

93,155

    Machinery and Equipment

7,127

813

742

8,682

5,571

    Furniture and Fixtures

1,264

216

95

1,575

-

    Construction in Progress

27,465

2,716

205

30,386

1,174

      Less Accumulated Depreciation

( 840,398)

( 13,052)

( 3,792)

( 857,242)

(52,171)

        Total Capital Assets (net of accumulated depreciation)

1,333,705

67,996

4,950

1,406,651

62,494

        Total Noncurrent Assets

1,521,436

93,242

5,002

1,619,680

62,496

            Total Assets

1,796,925

102,896

14,334

1,914,155

121,096

Deferred Outflows of Resources

  Deferred Amounts on Refundings

7,932

-

-

7,932

-

  Pension-Related Amounts

2,509

155

760

3,424

546

        Total Deferred Outflows of Resources

$ 10,441

$ 155

$ 760

$ 11,356

$546


Water and Sewer Utility

Airport

Solid Waste

Total

Governmental Activities - Internal Service Funds

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES

Liabilities

  Current Liabilities

    Accounts Payable

$ 14,842

$ 684

$ 506

$ 16,032

$3,505

    Accrued Payroll and Benefits

644

40

209

893

133

    Accrued Compensated Absences - Current

-

-

-

-

1

    Accrued Compensated Absences - Due within one year 

1,299

104

343

1,746

265

    Customer Advances and Deposits

1,003

105

-

1,108

-

    Interest Payable

6,629

453

-

7,082

-

    Matured Bonds and Other Payables

19,888

815

-

20,703

-

    Bonds Payable and Other Payables - Due within one year

20,918

855

-

21,773

7,864

    Other Liabilities

-

-

-

-

4

            Total Current Liabilities

65,223

3,056

1,058

69,337

11,772

Noncurrent Liabilities

    Accrued Compensated Absences - Due in more than one year

1,589

156

424

2,169

276

    Advanced Construction Payments

3,156

-

-

3,156

-

    Advanced Lease Payments

-

1,167

-

1,167

-

    Net Pension Liabilities

22,638

1,411

7,140

31,189

5,101

    Bonds, Loans, and Other Payables - Due in more than one year

268,775

21,852

-

290,627

14,108

    Pollution Remediation Obligation

49,836

-

-

49,836

-

            Total Noncurrent Liabilities

345,994

24,586

7,564

378,144

19,485

                Total Liabilities

411,217

27,642

8,622

447,481

31,257

Deferred Inflows of Resources

  Pension-Related Amounts

1,565

98

493

2,156

353

  Leases

-

24,394

-

24,394

-

            Total Deferred Inflows of Resources

1,565

24,492

493

26,550

353

NET POSITION

Net Investment in Capital Assets

1,051,944

45,289

4,950

1,102,183

62,494

Restricted for Water and Sewer System Replacement

42,933

-

-

42,933

-

Restricted for Debt Service

4,692

-

-

4,692

-

Restricted for Joint Venture Construction Deposits

5,103

-

-

5,103

-

Unrestricted

289,912

5,628

1,029

296,569

27,538

          Total Net Position 

$ 1,394,584

$ 50,917

$ 5,979

$ 1,451,480

$90,032


The notes to the financial statements are an integral part of this statement.



CITY OF SCOTTSDALE, ARIZONA


Statement of Revenues, Expenses, and Changes in Fund Net Position 


Proprietary Funds

For the Fiscal Year Ended 30 June 2020 (in thousands)











Water and Sewer Utility

Airport

Solid Waste

Total

Governmental Activities - Internal Service Funds

OPERATING REVENUES

Charges for Sales and Services

Water Service Fees

$ 105,652

$ -

$ -

$ 105,652

$-

Sewer Service Fees

41,351

-

-

41,351

-

Proprietary - Non-potable water fees

13,775

-

-

13,775

-

Solid Waste Fees

-

-

22,650

22,650

-

Airport Fees

-

5,834

-

5,834

-

Other Services

-

-

-

-

69,750

Other

2,614

17

-

2,631

-

Total Operating Revenues

163,392

5,851

22,650

191,893

69,750

OPERATING EXPENSES

Costs for Sales and Services

Water Operations

58,723

-

-

58,723

-

Sewer Operations

34,441

-

-

34,441

-

Solid Waste Operations

-

-

21,883

21,883

-

Airport Operations

-

2,629

-

2,629

-

Other Services

-

-

-

-

55,447

Indirect Costs

5,385

561

1,669

7,615

-

Depreciation

53,239

2,662

313

56,214

9,155

Total Operating Expenses

151,788

5,852

23,865

181,505

64,602

Operating Income (Loss)

11,604

( 1)

( 1,215)

10,388

5,148

NON-OPERATING REVENUES (EXPENSES)

Transaction Privilege Tax

-

128

-

128

-

Property Tax

-

-

-

-

252

Investment Income

10,347

341

263

10,951

-

Interest Expense

( 11,713)

( 824)

-

( 12,537)

-

Gain (Loss) on Sale of Capital Assets

( 39)

( 109)

-

( 148)

463

Net Non-Operating Revenue (Expenses)

( 1,405)

( 464)

263

( 1,606)

715

Income(Loss) Before Contributions and Transfers

10,199

( 465)

( 952)

8,782

5,863

Capital Contributions

25,974

657

-

26,631

310

Transfers In

-

-

-

-

87

Transfers Out

( 8,432)

-

-

( 8,432)

(254)

Change in Net Position 

27,741

192

( 952)

26,981

6,006

Total Net Position  - Beginning 

1,366,843

50,725

6,931

1,424,499

84,026

Total Net Position  - Ending

$ 1,394,584

$ 50,917

$ 5,979

$ 1,451,480

$90,032


The notes to the financial statements are an integral part of this statement.



CITY OF SCOTTSDALE, ARIZONA


Statement of Cash Flows


Proprietary Funds

For the Fiscal Year Ended 30 June 2020 (in thousands)












Water and Sewer Utility

Airport

Solid Waste

Total

Governmental Activities - Internal Service Funds

Cash Flows from Operating Activities

  Cash Received from Customers

$ 160,130

$ 5,272

$ 22,721

$ 188,123

$ 67,467

  Cash Payments to Suppliers for Goods/Services

( 62,845)

( 1,752)

( 15,339)

( 79,936)

( 50,961)

  Cash Payments to Employees for Services

( 25,461)

( 1,411)

( 7,899)

( 34,771)

( 5,830)

  Other Cash Receipts

2,589

17

-

2,606

2,202

    Net Cash Provided by (Used for) Operating Activities

74,413

2,126

( 517)

76,022

12,878

Cash Flows from Non-Capital Financing Activities

  Financing Activities

  Property Tax

-

-

-

-

252

  Transaction Privilege Tax

-

128

-

128

-

  Transfers In

-

-

-

-

87

  Transfers Out

( 8,432)

-

-

( 8,432)

( 254)

    Net Cash Provided by (Used for) Non-Capital Financing Activities

( 8,432)

128

-

( 8,304)

85

Cash Flows from Capital and Related Financing Activities

  Capital Contributions from: 

    Water and Sewer Development Fees

7,936

-

-

7,936

-

    Capital Grants

-

1,545

-

1,545

-

  Acquisition and Construction of Property and Equipment

( 40,810)

( 3,440)

( 606)

( 44,856)

( 10,659)

  Water and Sewer Development Fee Credit Agreements

( 159)

-

-

( 159)

-

  Principal Payments on Capital Debt and Other Payables

( 18,818)

( 775)

-

( 19,593)

-

  Interest Paid on Capital Debt

( 13,733)

( 926)

-

( 14,659)

-

  Investment in Joint Venture 

( 917)

-

-

( 917)

-

  Sale of Capital Assets

-

-

-

-

833

    Net Cash Used for Capital and Related Financing Activities

( 66,501)

( 3,596)

( 606)

( 70,703)

( 9,826)

Cash Flows from Investing Activities

  Income Received on Investments

10,644

350

271

11,265

-

    Net Cash Provided by Investing Activities

10,644

350

271

11,265

-

Net Increase (Decrease) in Cash and Cash Equivalents

10,124

( 992)

( 852)

8,280

3,137

Cash and Cash Equivalents at Beginning of Year

288,400

10,465

7,760

306,625

53,929

Cash and Cash Equivalents at End of Year

$ 298,524

$ 9,473

$ 6,908

$ 314,905

$ 57,066



The notes to the financial statements are an integral part of this statement.



CITY OF SCOTTSDALE, ARIZONA

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE FISCAL YEAR ENDING 30 JUNE 2020











Federal Grantor Agency/Pass-Through Grantor/
Program Title

Federal CFDA Number

Pass-Through Grantor
(See Notes)

Federal Grant  /  Pass-Through Number


FY 19/20 Expenditures


Payments to Subrecipients


Total FY 19/20 Expenditures

Department of Agriculture

   Forest Service: Cooperative Forestry Assistance

10.664

AFOA

TREE 16-107

4,000


-


4,000

      Total Department of Agriculture

$ 4,000


$ -


$ 4,000











Department of Housing and Urban Development

CDBG - Entitlement Grants Cluster:

Assistant Secretary for Community Planning and Development: Community Development Block Grants/Entitlement Grants

14.218

N/A

B-17-MC-04-0503

58,802

1,970

60,772

Assistant Secretary for Community Planning and Development: Community Development Block Grants/Entitlement Grants

14.218

N/A

B-18-MC-04-0503

393,636

86,344

479,980

Assistant Secretary for Community Planning and Development: Community Development Block Grants/Entitlement Grants

14.218

N/A

B-19-MC-04-0503

758,781


133,854


892,635

      Total CDBG - Entitlement Grants Cluster:

1,211,219

-

222,168

-

1,433,387

Assistant Secretary for Community Planning and Development: Home Investment Partnerships Program

14.239

MCHC

M-16-DC-04-0227

5,289

-

5,289

Assistant Secretary for Community Planning and Development: Home Investment Partnerships Program

14.239

MCHC

M-17-DC-04-0227

13,873

173,756

187,629

Assistant Secretary for Community Planning and Development: Home Investment Partnerships Program

14.239

MCHC

M-18-DC-04-0227

418


-


418

19,580

-

173,756

-

193,336

Housing Voucher Cluster:

Assistant Secretary for Public and Indian Housing: Section 8 Housing Choice Vouchers

14.871

N/A

AZ032AF

477,971

-

477,971

Assistant Secretary for Public and Indian Housing: Section 8 Housing Choice Vouchers

14.871

N/A

AZ032VO

5,397,418


-


5,397,418

      Total Housing Voucher Cluster:

5,875,389

-

-

-

5,875,389

Assistant Secretary for Public and Indian Housing: Family Self-Sufficiency Program

14.896

N/A

AZ032FSH

11,776

-

11,776

      Total Department of Housing and Urban Development

$ 7,117,964


$ 395,924


$ 7,513,888











Department of Justice

COVID-19 - OJP Bureau Of Justice Assistance: Coronavirus Emergency Supplemental Funding Program

16.034

N/A

2020-VD-BX-1666 

90,837

-

90,837

Office of Justice Programs: Missing Children's Assistance

16.543

COP

2018-MC-FX-K029

7,189

-

7,189

Office of Justice Programs: Edward Byrne Memorial Justice Assistance Grant Program

16.738

N/A

2017-DJ-BX-0023

3,981

-

3,981

Office of Justice Programs: Edward Byrne Memorial Justice Assistance Grant Program

16.738

N/A

2018-DJ-BX-0867

31,068

-

31,068

Office of Justice Programs: Edward Byrne Memorial Justice Assistance Grant Program

16.738

N/A

2019-DJ-BX-0884

2,588


-


2,588

37,637

-

-

-

37,637

OJP Bureau Of Justice Assistance: DNA Backlog Reduction Program

16.741

N/A

2017-DN-BX-0131

38,532

-

38,532

OJP Bureau Of Justice Assistance: Paul Coverdell Forensic Sciences Improvement Grant Program

16.742

ACJC

CV 18-19-004

6,302

-

6,302

      Total Department of Justice

$ 180,497


$ -


$ 180,497











Department of Transportation

Federal Aviation Administration: Airport Improvement Program

20.106

N/A

3-04-0032-036-2018

120,962

-

120,962

Federal Aviation Administration: Airport Improvement Program

20.106

N/A

3-04-0032-037-2019

413,240

-

413,240

Federal Aviation Administration: Airport Improvement Program

20.106

N/A

3-04-0032-038-2020

93,661

-

93,661

COVID-19 - Federal Aviation Administration: Airport Improvement Program

20.106

N/A

3-04-0032-039-2020

157,000


-


157,000

784,863

-

-

-

784,863

Highway Planning and Construction Cluster:

Federal Highway Administration: Highway Planning and Construction

20.205

ADOT

HSIP-SCT-0(217)D

1,173,281


-


1,173,281

      Total Highway Planning and Construction Cluster:

1,173,281

-

-

-

1,173,281

Department of Transportation (cont'd)

Federal Transit Cluster:

Federal Transit Administration: Federal Transit Formula Grants (Urbanized Area Formula Program)

20.507

COP

AZ-2019-014

119,846

-

119,846

Federal Transit Administration: Federal Transit Formula Grants (Urbanized Area Formula Program)

20.507

COP

AZ-2020-008

174,084

-

174,084

Federal Transit Administration: Federal Transit Formula Grants (Urbanized Area Formula Program)

20.507

COP

AZ-90-X136

2,164

-

2,164

COVID-19 - Federal Transit Administration: Federal Transit Formula Grants (Urbanized Area Formula Program)

20.507

COP

AZ-2020-015-00

988,426


-


988,426

      Total Federal Transit Cluster:

1,284,520

-

-

-

1,284,520

Highway Safety Cluster:

National Highway Traffic Safety Administration: State and Community Highway Safety

20.600

GOHS

2019-AI-010

11,284

-

11,284

National Highway Traffic Safety Administration: State and Community Highway Safety

20.600

GOHS

2020-PTS-056

61,719

-

61,719

National Highway Traffic Safety Administration: National Priority Safety Programs

20.616

GOHS

2019-405d-037

47,118

-

47,118

National Highway Traffic Safety Administration: National Priority Safety Programs

20.616

GOHS

2019-405h-023

28,178

-

28,178

National Highway Traffic Safety Administration: National Priority Safety Programs

20.616

GOHS

2020-405d-038

119,511

-

119,511

National Highway Traffic Safety Administration: National Priority Safety Programs

20.616

GOHS

2020-405h-022

21,849


-


21,849

      Total Highway Safety Cluster:

289,659

-

289,659

      Total Department of Transportation

$ 3,532,323


$ -


$ 3,532,323











Department of the Treasury

Department of the Treasury: Equitable Sharing Program

21.016

MCACAAR

N/A

807,850

-

807,850

COVID-19 - Departmental Offices: Coronavirus Relief Fund

21.019

AGOV

ERMT-20-079

17,238,644

-

17,238,644

      Total Department of the Treasury

$ 18,046,494


$ -


$ 18,046,494











Institute of Museum and Library Services

Grants to States

45.310

ASTA

2019-0010-0-R

3,274

-

3,274

Grants to States

45.310

ASTA

2019-0260-9

9,851


-


9,851

13,125

-

13,125

National Leadership Grants

45.312

ASU

LG-95-17-0158-17

1,710

-

1,710

      Total Institute of Museum and Library Services

$ 14,835


$ -


$ 14,835











Department of Homeland Security

COVID-19 - Federal Emergency Management Agency: Disaster Grants - Public Assistance (Presidentially Declared Disasters)

97.036

N/A

DR-4524

238,542

-

238,542

Federal Emergency Management Agency: Assistance to Firefighters Grant

97.044

COM

EMW-2017-FR-00143

31,968

-

31,968

Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)

97.067

AZDOHS

180818-01

15,245

-

15,245

Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)

97.067

AZDOHS

180819-01

1,713

-

1,713

Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)

97.067

AZDOHS

180819-02

9,951

-

9,951

Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)

97.067

AZDOHS

190212-01

10,000

-

10,000

Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)

97.067

AZDOHS

190819-02

33,093

-

33,093

Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)

97.067

AZDOHS

190820-01

26,087

-

26,087

Federal Emergency Management Agency: Homeland Security Grant Program (HSGP)

97.067

AZDOHS

190820-02

780


-


780

96,869

-

-

-

96,869

Department of Homeland Security (cont'd)

Federal Emergency Management Agency: Staffing for Adequate Fire and Emergency Response (SAFER)

97.083

N/A

EMW-2017-FH-00439

328,474

-

328,474

Federal Emergency Management Agency: Staffing for Adequate Fire and Emergency Response (SAFER)

97.083

N/A

EMW-2018-FH-00238

184,080


-


184,080

512,554

-

512,554

      Total Department of Homeland Security

$ 879,933


$ -


$ 879,933











        TOTAL EXPENDITURES OF FEDERAL AWARDS

$ 29,776,046


$ 395,924


$ 30,171,970


(See Notes to Schedule of Expenditures of Federal Awards)

CITY OF SCOTTSDALE, ARIZONA

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 

FOR THE FISCAL YEAR ENDING 30 JUNE 2020


1.  BASIS OF ACCOUNTING


The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Scottsdale, Arizona (City) and is presented on the modified accrual basis of accounting.  The information in this schedule is presented in accordance with requirements of Title 2 of the U.S. Code of Federal Regulations - Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.  Therefore some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.  Federal awards provided to sub-recipients are treated as expenditures when paid to the sub-recipient.


2.   THE REPORTING ENTITY


The City, for purposes of the Schedule of Expenditures of Federal Awards, includes all the funds of the primary government as defined by Government Accounting Standards Board (GASB).

The City administers certain federal financial assistance programs through sub-recipients. Those sub-recipients are not considered part of the City reporting entity.


3.   PASS-THROUGH GRANTOR’S REFERENCE


The City receives certain federal awards passed through the following non-Federal agencies:

ACJC

Arizona Criminal Justice Commission

ADOT

Arizona Department of Transportation

AFOA

Arizona Office of the State Forester

AGOV

Arizona Governor's Office

ASTA

Arizona Secretary of State

ASU

Arizona State University

AZDOHS

Arizona Department of Homeland Security

COP

City of Phoenix

COM

City of Maricopa

GOHS

Governor's Office of Highway Safety

MCACAAR

Maricopa County Arizona, County Attorney's Asset Recovery

MCHC

Maricopa County Home Consortium


4.   INDIRECT COST RATE


The City has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.